When a UK Self-Invested Personal Pension (SIPP) provider refuses to pay a British client in France without deducting UK tax, the answer is rarely found in the provider’s standard overseas-payment script. The key questions are legal: where was the recipient resident for the relevant year, what kind of pension right is being paid, which article of the France–UK tax treaty applies, and what evidence has HM Revenue and Customs (HMRC) accepted? An NT code means a “nil tax” code in the UK Pay As You Earn (PAYE) system. It may prevent a future deduction, but it does not make the income disappear from the French return.

This guide focuses on the practical dispute in which an ordinary private SIPP payment is due to a person treaty-resident in France, yet the provider insists on paying only a net amount. It explains how to build the application for relief at source, how to recover PAYE already withheld, and how to keep the French declaration consistent. A SIPP is not automatically the same as a UK State Pension, a government-service pension or a life annuity purchased directly with capital. The contract, the source of the rights and the payment event must be separated. The article does not cover the purchase of French property or the creation of a company.

The general treaty direction for a private pension is often favourable to a French resident, but the result depends on classification and residence evidence. Public-service pensions, lump sums, death benefits, dual residence and social contributions can follow different rules. The safest file asks HMRC to instruct the payer, rather than asking the provider to make its own treaty ruling, and asks the French tax administration to certify the facts that HMRC requires.

I. How can a British resident in France obtain an NT code for a UK SIPP?

A. Why is my SIPP payment taxed in the UK when I live in France?

A UK SIPP is a personal pension arrangement in which the member chooses or controls investments within a pension wrapper. “SIPP” is a commercial description, not a treaty article. The first task is to establish whether the payment is a private pension or another retirement right. Ask for the scheme rules, the member statement, the crystallisation statement if the fund was accessed, the payment schedule and the identity of the legal payer. A provider’s email saying “overseas pension payment” is not enough to decide the treaty result.

French tax residence is the first filter. Article 4 A of the French General Tax Code states: “Les personnes qui ont en France leur domicile fiscal sont passibles de l’impôt sur le revenu en raison de l’ensemble de leurs revenus.” In plain English, French domestic law starts from worldwide income for a person whose tax domicile is in France. A pension paid in pounds into a UK account can therefore remain relevant in France.

The detailed domestic indicators appear in Article 4 B of the General Tax Code. It refers to “Les personnes qui ont en France leur foyer ou le lieu de leur séjour principal”, meaning people who have their household or main place of stay in France. It also covers a principal professional activity or the centre of economic interests in France. A residence card proves immigration status; it does not, by itself, settle tax residence under French law or the treaty.

Where the UK and France both regard a person as resident under their domestic rules, Article 4 of the 2008 UK–France Double Taxation Convention applies a sequence based on a permanent home, closer personal and economic relations, habitual abode and nationality or agreement between the authorities. The French version is published in the official Légifrance text of Decree no. 2010-20 of 7 January 2010. The French treaty text says of the first residence test: “cette personne est considérée comme un résident seulement de l’Etat contractant où elle dispose d’un foyer d’habitation permanent”.

The residence file should be chronological. Record the date when the French home became the household’s actual base, the days spent in each country, where a spouse or dependent children lived, where work was performed, where ordinary expenses were paid, and when the French tax number and first return were obtained. Keep tenancy or purchase documents, utility records, school or healthcare records, employment evidence and travel information. Do not select only documents that favour France; unexplained UK availability, a continuing UK home or substantial UK work can prompt further questions.

The Conseil d’État has warned that nationality and a pension label do not prove treaty residence. In Conseil d’État, 14 February 1979, no. 06961, involving an earlier France–UK convention, the official summary states: “la seule circonstance qu’il soit de nationalité britannique et perçoive, en sa qualité d’officier en retraite, une pension versée par la Couronne Britannique ne suffit pas à établir qu’il soit résident du Royaume Uni”. The case is old and its treaty was different, but the evidential lesson remains useful: a British passport, a UK pension provider and a UK bank account do not replace proof of the relevant tax residence.

A recent illustration of the dual-residence problem appears in Cour administrative d’appel de Paris, 20 February 2013, no. 11PA04584. The court examined homes, family life, banking activity and actual occupation before concluding that the centre of personal and economic relations was in France. The decision concerned earlier years and a different dispute, so it is not a ruling that every British pensioner is French-resident. It shows why an NT-code application should state the year, the domestic residence facts and the treaty tie-breaker separately.

Next classify the SIPP payment itself. A normal drawdown instalment from a personal pension is different from a transfer, a pension commencement lump sum, an uncrystallised funds pension lump sum, a trivial commutation, a purchased life annuity or a death benefit. Ask the provider to state in writing:

• the legal name of the scheme and the payer;
• whether the rights are held in a registered UK pension scheme;
• whether the payment is regular drawdown, an annuity, a lump sum or a death-related amount;
• the gross amount, the taxable amount and the tax-free amount, if any;
• the PAYE tax code used and whether it was cumulative or an emergency code;
• the PAYE reference, the tax year and any P45, P60 or equivalent statement; and
• the provider’s reason for refusing a gross payment to a French resident.

The distinction matters because Article 18 of the treaty is the ordinary starting point for a private pension paid for past employment. The official French treaty text provides: “les pensions et autres rémunérations similaires payées à un résident d’un Etat contractant au titre d’un emploi antérieur ne sont imposables que dans cet Etat.” For a person who is treaty-resident in France, an ordinary private SIPP payment will usually point to France as the country with the exclusive taxing right under that article, subject to the exact payment and the public-service exception.

“Usually” is important. A SIPP may contain rights transferred from different sources, and one withdrawal may combine tax-free and taxable components. If the payment is really an annuity acquired directly with capital, it may need a different French domestic calculation and a careful treaty classification. If it is paid under a UK government or local-authority scheme for public service, Article 19 may apply instead. The provider’s use of the word “SIPP” should be checked against the original rights, not treated as a conclusive legal opinion.

Article 19(2) of the current convention deals with pensions paid by, or out of funds created by, a contracting state or local authority for services rendered to that body. The French text says such pensions “ne sont imposables que dans cet Etat”, subject to the residence-and-nationality exception written in the same paragraph. A former civil servant or armed-forces member must therefore identify the statutory payer and the service relationship. A personal SIPP invested by the member is not converted into a government pension merely because the member once worked for the public sector.

Article 23 is the treaty’s residual article for income not dealt with elsewhere. It says: “Les éléments du revenu d’un résident d’un Etat contractant dont ce résident est le bénéficiaire effectif, d’où qu’ils proviennent, qui ne sont pas traités dans les articles précédents … ne sont imposables que dans cet Etat.” It should not be used as a shortcut. If a provider disputes Article 18, the written analysis should explain why the payment is or is not remuneration for past employment and why Article 23 is the alternative rather than simply asserting that France must tax it.

French domestic law still matters after the treaty. Article 79 of the General Tax Code provides: “Les traitements, indemnités, émoluments, salaires, pensions et rentes viagères concourent à la formation du revenu global servant de base à l’impôt sur le revenu.” It also includes retirement benefits paid in capital form. The article answers what enters the French income-tax base under domestic law; the treaty then determines whether France, the UK or both have a taxing right and how double taxation is relieved.

For the wider cluster, read the British desk’s broader France–UK tax and declaration framework. That page addresses the wider residence and treaty context; this article concentrates on the provider refusal, the NT-code request and the PAYE repayment file.

If the SIPP withdrawal is a qualifying one-off retirement capital payment, Article 163 bis of the General Tax Code may become relevant. Its text says that a qualifying retirement benefit paid as capital can, on an express and irrevocable request, be subject to a 7.5% levy after a 10% allowance, where the statutory conditions are met. This is not a universal SIPP rule. A flexible drawdown, a tax-free pension commencement lump sum and a separate purchased annuity must not be put into the same French box without checking the legal conditions and the treaty.

The same caution applies to a large payment representing several years. Article 163-0 A of the General Tax Code states: “Lorsqu’au cours d’une année un contribuable a réalisé un revenu qui par sa nature n’est pas susceptible d’être recueilli annuellement” and provides a quotient mechanism for qualifying exceptional income. It may reduce the effect of a genuinely exceptional receipt under French domestic law, but it does not itself order HMRC to stop PAYE. It is a separate French calculation to examine after the payment’s character and treaty allocation are fixed.

There is a practical difference between an NT code and an exemption from French tax. HMRC’s official tax-code guidance explains that “NT” means “You’re not paying any tax on this income”. The code is a PAYE instruction for a specified source. It does not decide French residence, the French taxable base, social contributions, inheritance consequences or the tax treatment of another pension. It can also be changed if the underlying residence or treaty facts change.

For that reason, do not ask only for “tax-free treatment”. Ask HMRC for a written decision on the specific SIPP source, the relevant tax year, the recipient’s residence in France, the treaty article and the effective date of any relief-at-source instruction. Ask whether the provider will receive a direct coding notice or whether the certified form must be sent to HMRC first. Then send the provider the reference and request confirmation of the code that will be used on the next payment.

B. What evidence does HMRC need before it can issue an NT code?

The central document is the HMRC France Individual DT form. It is designed for an individual resident in France receiving a UK State Pension, pensions, purchased annuities, interest or royalties. The form instructs the applicant to send it to the French tax office where they reside, known as the Service des impôts des particuliers, meaning the local office for individual taxpayers. The form states that the French authority is asked to certify that the person “is resident in France for the purposes of French tax”.

Complete the form for the person and the income source, not for the whole household in general terms. Give the full name, French address, date of birth, nationality, French tax reference, UK National Insurance number and exact departure date if the person previously lived in the UK. Identify the SIPP provider, the scheme reference, the first payment date and the income included in the application. If there are several providers, list each source separately or attach a schedule that makes the matching clear.

The form asks when the person became resident in France and from what date French tax is paid, or will be paid, on the income included in the claim. It also asks about any UK property that remains available. Those questions are not administrative decoration. A continuing UK home, a mid-year move, a spouse living in the UK or a period of UK work may affect the domestic and treaty analysis. Answering “France” without an explanation can create a delay when the form reaches the French tax office.

Send a covering letter in plain English or French with a short factual summary. State that the application concerns a private UK SIPP payment and that you seek relief at source under the France–UK convention, not a general waiver of tax. Identify Article 18 as the primary basis only if the rights are an ordinary private pension or comparable payment. If the SIPP contains a government-service transfer, a purchased annuity or a lump sum, flag it openly and explain why the payment has been split.

The evidence bundle should contain:

• the SIPP adoption or transfer statement and the scheme rules;
• the latest provider statement and a payment schedule showing gross and net amounts;
• the PAYE code, tax deducted and the provider’s written refusal or explanation;
• the first payment or crystallisation statement and any breakdown of tax-free cash;
• the French tax number, tax notice or other residence evidence requested by the local tax office;
• the relevant French returns, including the foreign-income schedule where required;
• the date of the move from the UK and evidence addressing dual residence;
• the recipient’s nationality and any public-service or armed-forces history; and
• a year-by-year schedule of the relief requested and tax already withheld.

The French tax administration’s official Form 2047 page explains that the foreign-income declaration must be filed by a person domiciled in France who received income outside metropolitan France and the overseas departments and regions. The form is attached to the general income-tax return. A UK payment should not be omitted from the French filing merely because HMRC is asked to issue an NT code. The return should show the gross figure and the treaty method applicable to that payment.

Use a payment table. The useful columns are payment date, UK tax year, French tax year, gross sterling amount, UK PAYE deduction, net amount, euro conversion, source type, treaty article, French return line and evidence reference. A table avoids a common error in which a provider statement covers 6 April to 5 April while the French return covers the calendar year. It also makes it possible to identify a one-off lump sum separately from regular drawdown.

Explain any gap between the French and UK calendars. A person who became French-resident in November may have UK payments before and after the move. The relevant date for treaty residence and the relevant date for a payment are not necessarily identical. A full-year French return may require a different disclosure for the pre-move period. The form’s question about the date French tax is paid on the income should be answered with the actual facts, not the date the bank account was opened.

Residence evidence is especially important because the official France Individual DT notes say the form may be used for relief at source and, if relief cannot be arranged, for repayment of UK tax taken off. The notes also state that for a pension or annuity taxed under PAYE, an adjustment goes back to the latest of the French residence date, the date payments began and the earliest UK tax year still in time for a repayment. That rule means an application should give exact dates and should not assume that every historic deduction will be reopened.

The form should be signed and sent to the named French tax office for certification. Keep a complete scan before submission, proof of delivery or secure-message confirmation, and a note of the date. Once the French authority has certified the residence section, follow the HMRC instructions and send the certified form and attachments to the PAYE and Self Assessment address or the current channel specified by HMRC. Do not alter a certified page after signature. If the French office refuses to stamp the form, ask for the reason in writing and identify which residence document is missing.

HMRC’s PAYE guidance confirms the operational meaning of the code. The official PAYE Manual, PAYE11010 states that code NT is used in specified cases and that it applies regardless of where the taxpayer lives. The provider must have an HMRC coding basis before operating it. A pension administrator is not required to accept a client’s unilateral assertion that the treaty makes the payment gross.

When HMRC approves relief, ask for the source reference, effective date and any limitation. A code might apply to one payer and one type of income, while a second SIPP remains on a different code. It might also apply from a particular payment date rather than the beginning of the French tax year. Compare the first payslip after the instruction with the HMRC letter. If the provider continues to deduct PAYE, request its payroll escalation and preserve the payslip, payment date and correspondence.

There are several reasons an NT request may be paused:

• the French residence date is unclear or the French tax office cannot certify it;
• the SIPP provider has supplied no contract or only a net payment figure;
• the payment combines a private pension with public-service rights;
• the recipient may be dual-resident under domestic law;
• the withdrawal is a lump sum whose French treatment has not been analysed;
• the payer has used an emergency code because it has no HMRC instruction;
• the claim concerns an earlier year outside the UK repayment period; or
• HMRC considers that the payment may not fall within the treaty pension article.

Answer the precise question instead of sending repeated identical forms. If the issue is residence, add the residence timeline. If it is classification, add the scheme rules and a payment breakdown. If it is a public-service exception, add the employment and statutory payer evidence. If it is a historic refund, add each P60, P45 or annual statement and identify the tax year. A clear supplement often does more than another generic request for “gross pension payment”.

Do not rely on a UK tax code to fix the French return retrospectively. If the code is issued from a future date, previous PAYE remains a repayment question. If the code is refused, French tax residence and the treaty may still support a repayment application. In either event, continue declaring the income under the correct French rules. The two administrations use different forms and different accounting periods.

II. How can I recover PAYE already deducted from my UK SIPP payment?

A. Which form and documents should I send for a UK pension tax refund?

Begin by deciding whether the deduction is a treaty error, an ordinary UK overpayment, or a correct UK deduction that must be relieved in France. The remedy depends on that distinction. If Article 18 gives France the exclusive taxing right for an ordinary private SIPP payment to a French treaty resident, the normal target is a UK repayment and an instruction to stop future PAYE. If Article 19 allocates a government-service pension to the UK, a repayment request based only on French residence is unlikely to succeed. If both countries can tax under the treaty, the French credit or exemption mechanism must be calculated rather than assumed.

Ask the provider for a full payment schedule. It should state the gross payment, tax-free portion, taxable portion, PAYE code, tax deducted and the date paid. Request a copy of each P45, P60 or annual statement available. If the payment was made in a previous UK tax year, identify that year separately. If the provider says that the deduction was caused by an emergency code, ask it to explain why HMRC had no code and whether an in-year correction is possible.

The France Individual DT notes state that certain UK pensions and most purchased annuities paid to a resident of France can be exempted from UK income tax where the treaty conditions are satisfied. They also explain that when relief at source cannot be arranged, the claimant can seek repayment of UK tax taken off. Attach the certified form, the latest P60 or equivalent evidence and the payment schedule. If the requested relief concerns a lump sum, attach the relevant P45 and the breakdown showing the taxable element.

Do not substitute the ordinary UK flexible-access repayment forms without checking the treaty route. HMRC’s P53Z guidance is aimed at a person who has flexibly accessed all of a pension or received a serious ill-health lump sum. The official page requires information about other income and P45 parts 2 and 3. It is not a universal replacement for the France Individual DT application. A non-UK resident must first determine whether double-tax treaty relief is the reason for the repayment.

If the payment is an ordinary SIPP drawdown, write to HMRC with the certified France Individual DT form and request two outcomes in clear terms: repayment of eligible PAYE already deducted and an instruction for relief at source on future payments. Give the amount and year for each repayment request. Ask HMRC to confirm whether the provider will receive a coding instruction, whether a separate claim is needed for another payer and whether a new form is required for a later tax year.

A short calculation can be set out as follows:

1. start with the provider’s gross payment for the relevant period;
2. identify the PAYE deduction and the code that produced it;
3. identify the treaty article and why the payment is private rather than public-service income;
4. show French residence for the same period and the French declaration treatment;
5. subtract any amount that was lawfully taxable in the UK or is not covered by the claim; and
6. state the precise repayment requested and the future code requested.

For a lump sum, add the French domestic analysis. Article 163 bis of the General Tax Code refers to a 7.5% levy for a qualifying retirement benefit paid as capital, subject to an express and irrevocable request and the contribution conditions in the article. A French resident cannot claim the UK deduction was wrong merely because the payment was called “tax-free cash” in the UK. The French return may need to disclose a gross amount even where the UK element is exempted or refunded.

If a provider paid arrears or several years’ entitlement in one payment, review Article 163-0 A of the General Tax Code. Its quotient mechanism concerns a qualifying exceptional or delayed income in the French assessment. It does not turn an invalid PAYE deduction into a valid one, and it does not replace a UK refund. Include a schedule showing which year each part relates to and ask for a separate French calculation where needed.

French reporting follows the foreign-income rules. The official impots.gouv.fr guidance on salaries and pensions explains the separate treatment of foreign pension income and the form used by French taxpayers. The practical rule is to report the amount and the treaty mechanism consistently: gross pension income, UK tax withheld, amount refunded or claimed, and any credit or exemption must be traceable between the 2047, the main return and the tax notice.

Article 24 of the France–UK convention can matter where the treaty does not give France exclusive taxation. The official French text provides that income taxable, or taxable only, in the UK may nevertheless be taken into account for the French calculation and that the resident may receive a credit subject to the stated conditions. The mechanism is not a choice between a UK refund and a French credit after the event; it follows the article applicable to the income. A payment that should have been exempt from UK tax should generally be pursued with HMRC rather than reported as an arbitrary foreign-tax credit in France.

The Conseil d’État’s opinion of 12 February 2020, no. 435907, concerned Article 24 of the France–UK convention and the French credit mechanism. It held that the relevant income had to be included in the UK tax base, but that the condition did not require effective UK taxation in the circumstances considered. The official text says: “cette condition n’exige pas que les revenus en cause aient été soumis à une imposition effective.” That opinion did not decide the treatment of a SIPP payment. It is a warning that inclusion in a tax base, actual withholding and entitlement to a credit are three different questions.

Keep the UK and French applications aligned. The gross figure in the HMRC file must match the figure in the French file, subject to a documented currency conversion. The first payment date and the residence date must match. The description “private SIPP drawdown” should not become “purchased annuity” in France unless the contract supports that change. If the payment includes a public-service element, split it in both files. Inconsistent descriptions are an easy reason for an administrator to suspend a repayment.

Use the provider’s complaint procedure in parallel where it has made a processing error. Ask for the complaint reference, the tax team’s reasoning, the date it last contacted HMRC and the action required from the member. A provider cannot decide the treaty’s final meaning, but it can correct a wrong PAYE code once HMRC has issued the instruction. If the provider refuses to release information, request the documents by reference to the member’s contractual and tax records and state why they are needed for a statutory repayment claim.

A repayment request should contain a document index. For example:

• Document 1: signed France Individual DT form;
• Document 2: French residence and tax-number evidence;
• Document 3: SIPP rules and provider classification;
• Document 4: payment schedule and gross-to-net reconciliation;
• Document 5: P60, P45 or annual PAYE statement for each year;
• Document 6: French return and relevant tax notice;
• Document 7: residence timeline and dual-residence explanation;
• Document 8: treaty analysis identifying Articles 18, 19 or 23; and
• Document 9: repayment calculation and future NT-code request.

Use the current HMRC postal or digital route shown in its guidance. The address printed on an older form can change, so compare the form version, the GOV.UK instructions and the letter received from HMRC before sending original documents. Keep originals unless the authority specifically requires them. If HMRC issues a payable order rather than a bank transfer, check the current repayment method and the name on the instrument before depositing it.

Do not count on the provider to refund tax from an earlier year merely because it can change the next code. A future NT code and a historic repayment are separate actions. Ask for both in the first correspondence, then track each reference. If the repayment is refused because the form was incomplete, resubmit the missing evidence promptly. If it is refused because HMRC disputes the treaty article, request the reasoning and consider a formal review of the classification and residence evidence.

B. What can I do if HMRC or the French tax office rejects the claim?

First identify which authority has refused what. A provider’s refusal to pay gross is not the same as an HMRC refusal of treaty relief. A French tax notice charging income tax on a payment is not the same as UK PAYE. A CSG or CRDS charge is not income tax. The letter or notice should be marked with the authority, date, tax year, amount and legal reason. The remedy and time limit depend on that identification.

If the French assessment is wrong, a formal French tax claim is a réclamation contentieuse, meaning a written claim asking the tax administration to correct an assessment or grant a legal right. Article L. 10 of the French Tax Procedures Code explains the administration’s power to control declarations and documents used for deductions, restitutions or refunds and states: “A cette fin, elle peut demander aux contribuables tous renseignements, justifications ou éclaircissements”. Give the administration the documents needed to answer that request before treating it as a final rejection.

The formal claim should identify the French tax notice, the payment and the calculation challenged. State whether the issue is foreign-income disclosure, pension classification, treaty exemption, credit, the gross amount, a delayed-income quotient or social contributions. Include the legal basis and the exact correction requested. A request that simply says “I paid tax twice” leaves open whether the UK deduction should be refunded, credited or was actually lawful.

Protect the French deadline. The current Article R*196-1 of the French Tax Procedures Code, in the version shown on Légifrance as in force from 30 July 2026, states: “Pour être recevables, les réclamations relatives aux impôts autres que les impôts directs locaux et les taxes annexes à ces impôts, doivent être présentées”. It then fixes 31 December of the second year following the relevant assessment, payment or event for the applicable branch. Read the full article and the notice before calculating the last day. A telephone call or a draft message does not necessarily protect the claim.

If the French tax office opens a rectification rather than responding to your refund request, the procedure changes. Article R*57-1 of the French Tax Procedures Code states: “La proposition de rectification prévue par l’article L. 57 fait connaître au contribuable la nature et les motifs de la rectification envisagée.” It also provides a period of thirty days for acceptance or observations, subject to the statutory extension. Reply point by point, preserve the deadline and separate facts from the legal argument.

The French administration can ask for proof of residence, the SIPP contract, the UK tax treatment and the French return. Article L. 10 confirms that it can request “renseignements, justifications ou éclaircissements” concerning declarations and refund documents. Provide an indexed file and explain any document that is unavailable. If a provider will not supply a scheme rule, attach the refusal and the alternative evidence. Do not fabricate a classification or quote an uncited provider policy.

A French tax claim may need to address social contributions separately. CSG means contribution sociale généralisée, a French social contribution; CRDS means contribution pour le remboursement de la dette sociale, a contribution intended to repay social debt. The France–UK income-tax treaty and the health-affiliation rules do not produce one automatic answer for every SIPP recipient. The person’s French tax residence, pension category, reference income, healthcare coverage and any S1 certificate may need review. Do not describe an S1 as a universal exemption from every French levy.

If the UK authority refuses the repayment, ask for a written explanation that identifies the payment type, the treaty article considered, the missing evidence and the years rejected. Check whether HMRC treated the payment as a government-service pension, a non-qualifying annuity, a lump sum or an ordinary private pension. Check whether the refusal concerns residence, the form, the date, the payer or the tax already withheld. Each answer points to a different supplement.

If the dispute cannot be resolved administratively, Article 25 of the convention provides a mutual-agreement route, known as the mutual agreement procedure or MAP. The official treaty text allows a resident to present a case to the competent authority where the actions of one or both states result, or will result, in taxation contrary to the convention. It sets a period measured from the first notification of the action and also refers to the end of the taxable year. The treaty text should be checked for the relevant date before relying on MAP. MAP does not remove the need to protect domestic appeal and repayment deadlines.

Do not use a French court case as though it were a direct decision on every UK SIPP. The Conseil d’État, 27 June 2016, no. 388606, for example, considered the classification of supplementary pensions under a different France–United Arab Emirates convention. The court examined the legal basis of the retirement scheme rather than relying only on the provider’s label. Its reasoning is a useful classification warning, not a France–UK SIPP ruling. A precise file says what the authority decided and what it did not decide.

Likewise, the residence reasoning in Conseil d’État, 14 February 1979, no. 06961 concerns the former France–UK treaty and earlier facts. It should be cited for the need for probative residence evidence, not as proof that the 2008 convention has identical wording. The current treaty is the one to place at the centre of the application. That discipline avoids a common problem in cross-border files: a correct legal principle supported by the wrong version of the treaty.

If a French claim is rejected, obtain the decision and its date, then check the next forum, the prior-claim requirement and the time limit. A judicial claim against a French tax assessment is not filed in the same way as a complaint to HMRC or a provider complaint. A lawyer should check whether the case belongs before an administrative court, whether the claim is against the assessment or a refusal, and whether the requested relief concerns income tax, social contributions or both.

Prepare a chronology that can be sent to both authorities:

1. the date the SIPP was opened or received by transfer;
2. the date the member moved or became treaty-resident in France;
3. the date of the first withdrawal or annuity payment;
4. the date the provider deducted PAYE and the code it used;
5. the date the France Individual DT form was certified or refused;
6. the date HMRC was asked for relief or repayment;
7. the date each French return and tax notice was issued;
8. the date of each complaint, claim and response; and
9. the deadline for the next protective step.

Use the same terminology in every document. Define SIPP once as a Self-Invested Personal Pension, PAYE as Pay As You Earn, NT as nil tax, and the Service des impôts des particuliers as the local French individual-tax office. Then use the English term in the letter and place the French term in brackets only where the official form or authority uses it. This reduces the risk that a translated “annuity”, “pension”, “capital withdrawal” or “public-service pension” will be treated as interchangeable.

Check the public-service and nationality exception before escalating. A UK government pension may be taxable in the UK under Article 19, while an ordinary private SIPP may be taxable only in France under Article 18. A person with British and French nationality may face a different Article 19 result from a person who has only British nationality. The provider’s payment system cannot resolve that question; the scheme documents, service history and nationalities must be included in the legal analysis.

Check the payment event too. A regular drawdown, a first pension commencement lump sum, a full-fund withdrawal, a small-pot payment, an inherited pension and a survivor’s payment can produce different tax statements. If an inherited SIPP is involved, the beneficiary’s status and the date of death must be analysed separately. Do not assume that the deceased member’s NT code transfers to the beneficiary or that the beneficiary’s French residence produces the same treaty result.

When a refund is paid, reconcile the next French return. Record the UK repayment as a repayment of UK tax, not as new pension income. If the French return used a credit based on tax that is later refunded, ask whether an amended French calculation is required. If the UK payment was included in a prior French return at the wrong domestic amount, correct that issue separately. Keep the repayment notice and the amended schedules together.

Finally, treat a refusal as a document problem until the written reasoning shows a legal disagreement. The strongest application is not the longest one. It is a consistent bundle in which the residence timeline, SIPP rules, payment schedule, treaty article, French declaration and requested HMRC action all match. If the file cannot show why the payment is private, why France is the treaty residence and which years remain open, an NT code request will remain vulnerable even if the general principle appears favourable.

Conclusion

A UK SIPP provider may withhold PAYE while a British client lives in France, but the withholding does not settle the treaty question. Establish the person’s domestic and treaty residence for each relevant year, identify the SIPP payment and separate drawdown from lump sums, public-service rights, purchased annuities and death benefits. For an ordinary private pension paid to a French treaty resident, Article 18 of the 2008 France–UK Convention is the usual starting point. Use the certified France Individual DT form to ask HMRC for relief at source and an NT code for the identified payer, then pursue a separate repayment for PAYE already deducted. Declare the gross payment in France using the correct foreign-income and treaty method. If an authority refuses, protect the French claim deadline, obtain written reasons and keep any MAP or court route separate from the domestic complaint. The exact contract and evidence decide the outcome.

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